Auditing-A Journal of Practice & Theory

Papers
(The H4-Index of Auditing-A Journal of Practice & Theory is 14. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2021-05-01 to 2025-05-01.)
ArticleCitations
Covers and Front Matter53
Editorial Policy38
The Effects of Firm Guidance on Auditors' Evaluations of Fair Value Estimates34
On Controlling for Misstatement Risk31
Are Client Importance and Auditor Expertise Associated with How Material Misstatement Corrections Are Disclosed?30
Editorial Policy26
How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?25
External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis23
The Association between PCAOB Inspection Reports and Seasoned Equity Offering Discounting20
Covers and Front Matter18
Audit Committee Remedial Actions and Regulatory Outcomes following FCPA Investigations16
An Examination of the Effects of PCAOB Inspection Selection Method and Disclosure of Audit Strengths on Investor Judgments15
Political Turnover and Audit Opinion: Evidence from China15
Auditors' Response to Auditor Business Risk: An Analysis Using Public and Private Companies14
How Has the Change in the Way Auditors Determine the Audit Report Date Changed the Meaning of the Audit Report Date? Implications for Academic Research14
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